A two-step quantile regression method for discretionary accounting
Year of publication: |
2022
|
---|---|
Authors: | Zhang, May Huaxi ; Ko, Stanley Iat-Meng ; Karathanasopoulos, Andreas ; Lo, Chia Chun |
Subject: | Coefficient bias | Discretionary accruals | Quantile regression | Residuals | Two-stage | Regressionsanalyse | Regression analysis | Bilanzpolitik | Accounting policy | Schätztheorie | Estimation theory | Rückstellung | Accrual |
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